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2011 (10) TMI 292

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.... The applicant filed this application for waiver of pre-deposit of duty of Rs.1,76,127/-, interest and penalty of equal amount. The appeal filed by the applicant is dismissed by the Commissioner (Appeals) for non-compliance with the conditions of the stay order. 3. The contention of the applicant is that they were manufacturing the goods cakes and pastries under the brand name 'Kwality' since 197....

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.... therefore prima facie we find that it is not a case for total waiver of duty. Keeping in view the facts and circumstances of the case and the financial hardship as pleaded, the applicant is directed to deposit an amount of Rs.90,000/- (Rupees ninety thousand only) within a period of six weeks. On deposit of the above mentioned amount, pre-deposit of the remaining amount of interest and penalty is....